IPT00002 London General Insurance Company Limited v C & E Comrs (1999) unreported

Part V18 Insurance Premium Tax

Commentary

IPT - mechanical breakdown insurance - whether whole of sum paid by purchaser was paid wider a contract of insurance - whether whole of sum paid by purchaser was premium received by insurer

The company provided insurance, sold through retail motor dealers, to owners of motor cars. The dealers entered into an agreement with the appellant, whereby they acted on behalf of the purchaser of the policy in making arrangements

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V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

IPT00002 London General Insurance Company Limited v C & E Comrs (1999) unreported

Part V18 Insurance Premium Tax

V3.402 What is input tax?

V4.266 Definitions—donated goods, advertising and medicinal products

V5.137 Person to whom a VAT assessment must be notified

VATA 1994 Sch 8

V3.306 Valuation for import VAT

V3.153 Value—subsidies

V2.210 Business activities—transactions entered into for tax avoidance/evasion and abuse of rights

V16.904 Business travel agents

V3.388AA Simplification—installed and assembled goods

275 Customs: export procedures

VAT 56 Application to change the representative member of a VAT group

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

V1.299 What is a charity for VAT purposes?

Case C-468/03: Overland Footwear Limited (formerly Overland Shoes Limited) v C & E Comrs

V3.125 Supplies made in the course or furtherance of business

V1.241 Interpretation and construction of VAT legislation

V5.405 VAT appeals—the supervisory jurisdiction of the tribunal

V5.159BA Claims for VAT repayment—unjust enrichment

V16.1043 VAT MOSS – exchange rates for period ending March 2017

VAT 1614A Notification of an option to tax – Option to tax land and property

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IPT00002 London General Insurance Company Limited v C & E Comrs (1999) unreported

Part V18 Insurance Premium Tax

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